Made
23rd February 2010
The Treasury make the following Order in exercise of the powers conferred by paragraph 1 of Schedule 9 to the Taxation of Chargeable Gains Act 1992(1).
1. This Order may be cited as the Taxation of Chargeable Gains (Gilt-edged Securities) Order 2010.
2. For the purposes of Schedule 9 to the Taxation of Chargeable Gains Act 1992 (Gilt-edged Securities) the following securities are specified–
4¼% Treasury Gilt 2049
4½% Treasury Gilt 2019
1¼% Index-Linked Treasury Gilt 2032
3¼% Treasury Gilt 2011
4% Treasury Gilt 2022
4¼% Treasury Gilt 2039
2¼% Treasury Gilt 2014
4½% Treasury Gilt 2034
3¾% Treasury Gilt 2019
0⅝% Index-Linked Treasury Gilt 2042
0½% Index-Linked Treasury Gilt 2060
4% Treasury Gilt 2060
2¾% Treasury Gilt 2015
0½% Index-Linked Treasury Gilt 2050
0⅝% Index-Linked Treasury Gilt 2040.
Steve McCabe
Dave Watts
Two of the Lords Commissioners of Her Majesty´s Treasury
23rd February 2010
(This note is not part of the Order)
This Order specifies fifteen gilt-edged securities, disposals of which are exempt from tax on chargeable gains in accordance with section 115 of the Taxation of Chargeable Gains Act 1992 ("the 1992 Act").
Other gilt-edged securities, disposal of which are exempt from tax on chargeable gains in accordance with section 115, are specified in Part 2 of Schedule 9 to the 1992 Act and in S.I.s 1993/950, 1994/2656, 1996/1031, 2001/1122, 2002/2849, 2004/438, 2005/276, 2006/184, 2006/3170 and 2008/1588.
A complete list of gilts to which this and previous Orders apply may be found on the HM Revenue and Customs website (www.hmrc.gov.uk) or obtained by writing to HM Revenue and Customs, Ministerial Correspondence Unit, 1st Floor Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.
1992 c.12. Back [1]